ANNEX III Table 39: rows 1 - 36
[F1 [F2References | Carrying amount | |||
---|---|---|---|---|
Domestic activities | Non-domestic activities | |||
Annex V.Part 2.107 | Annex V.Part 2.107 | |||
010 | 020 | |||
010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | ||
020 | Cash on hand | Annex V.Part 2.1 | ||
030 | Cash balances at central banks | Annex V.Part 2.2 | ||
040 | Other demand deposits | Annex V.Part 2.3 | ||
050 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | ||
060 | Derivatives | IAS 39.9 | ||
070 | Equity instruments | IAS 32.11 | ||
080 | Debt securities | Annex V.Part 1.24, 26 | ||
090 | Loans and advances | Annex V.Part 1.24, 27 | ||
100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | ||
110 | Equity instruments | IAS 32.11 | ||
120 | Debt securities | Annex V.Part 1.24, 26 | ||
130 | Loans and advances | Annex V.Part 1.24, 27 | ||
140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 | ||
150 | Equity instruments | IAS 32.11 | ||
160 | Debt securities | Annex V.Part 1.24, 26 | ||
170 | Loans and advances | Annex V.Part 1.24, 27 | ||
180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | ||
190 | Debt securities | Annex V.Part 1.24, 26 | ||
200 | Loans and advances | Annex V.Part 1.24, 27 | ||
210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | ||
220 | Debt securities | Annex V.Part 1.24, 26 | ||
230 | Loans and advances | Annex V.Part 1.24, 27 | ||
240 | Derivatives — Hedge accounting | IFRS 7.22(b); IAS 39.9 | ||
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) | ||
260 | Tangible assets | |||
270 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | ||
280 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | ||
290 | Tax assets | IAS 1.54(n-o) | ||
300 | Other assets | Annex V.Part 2.5 | ||
310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38 | ||
320 | ASSETS | IAS 1.9(a), IG 6 | ] ] |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).